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CMA Final · Indirect Tax Laws and Practice · Customs Procedures - Baggage and Courier / Post

Goods imported by post arrive by a vessel on 20 June. The list of particulars was presented to the proper officer on 15 June, before the vessel arrived. The duty rate changed on 18 June. Under Section 83(1) proviso, which date determines the rate?

The rate in force on 20 June applies. The proviso to Section 83(1) deems a list presented before a vessel's arrival to be presented on the arrival date. So the actual presentation date of 15 June is disregarded, and the post-18 June rate governs.

  1. A20 June, the vessel's arrival date, being the deemed date of presentationCorrect
  2. B15 June, the actual date of presentation
  3. C18 June, the date of change of rate
  4. DThe date on which duty is actually paid

Explanation

The proviso to Section 83(1) says that where goods come by vessel and the list was presented before the vessel's arrival, it is deemed presented on the date of arrival. So the rate on 20 June applies, which is the rate after the 18 June change. Using 15 June ignores the deeming rule.

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